In a decision issued 8 March 2017, the Brazilian Supreme Federal Court ruled on whether the constitutional exemption from state value added tax (ICMS) on supplies of books, newspapers, periodicals, and the paper used for printing also extends to their digital versions and the electronic devices used to display them (e-readers). According to the Court, the exemption extends to digital publications and e-readers, but not to devices that may also be used for other functions, such as smart phone…